https://www.taxtmi.com/acts?id=21630 Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; the Authority or Appellate Authority may order that all provisions of the Act apply to the applicant as if the ruling had never been made, excluding the period between the ruling and the annulment order, provided the applicant has been given an opportunity of being heard, and a copy of the order is sent to the applicant and prescribed officers. en-us Wed, 15 Jun 2016 15:21:07 +0530 Wed, 15 Jun 2016 15:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21630 Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; the Authority or Appellate Authority may order that all provisions of the Act apply to the applicant as if the ruling had never been made, excluding the period between the ruling and the annulment order, provided the applicant has been given an opportunity of being heard, and a copy of the order is sent to the applicant and prescribed officers. Act-Rules Bills Wed, 15 Jun 2016 15:21:07 +0530 https://www.taxtmi.com/acts?id=21630